My total tax is $52,643. Federal withheld $47,851, so I owe $4,792. Roth/ contribution was $0. Can I transfer $4,792 to Roth so the net tax owed would be $0?

[bosquefamily]

Return already accepted by IRS; would like to file 1040X.

[VolvoGirl]

No.  For a couple reasons.   A ROTH is not deductible and Deductions do not directly reduce the tax.  Deductions only reduce your income so you get taxed on a lower amount.  

[VolvoGirl]

Continuing with that.... if you make a deduction it only reduces the tax by your tax bracket.  So if you are in the 25% tax bracket a $4,792 contribution would only reduce the tax by $1,198.